2 As a result of 18 September 2013 Administrative arrangements, the Department assumed responsibility for the Arts and Culture functions from the Department of Regional Australia, Local Government,
Arts and Sport with effect from 19 September 2013 (Note 11B refers).

3 The variances reflect drawdowns of prior year appropriation and timing differences between expenses and cash outflows.

1 From 1 July 2014, the Department was governed by the Public Governance, Performance and Accountability (PGPA) Act 2013. Sections 74 and 75 are equivalent of sections 30, 31 and 32 of the FMA Act.

2 Payments made on non-financial assets include purchase of assets, expenditure on assets that have been capitalised, and costs to make good an asset to its original condition.

3 Departmental and Administered Capital Budgets are appropriated through Appropriation Acts (No 1 & 3). They form part of ordinary annual services, and are not separately identified in the Appropriation Acts. For more information on ordinary annual appropriations Note 30A: Annual Appropriations refers.

1
Payments made on non-financial assets include purchase of assets, expenditure on assets that have been capitalised, costs to make good an asset to its original condition, and the capital repayment component of finance leases.

2
Departmental and Administered Capital Budgets are appropriated through Appropriation Acts (No 1, 3 & 5). They form part of ordinary annual services, and are not separately identified in the Appropriation Acts.

Table C: Unspent annual appropriations ('recoverable GST exclusive')

2015

2014

Authority

$'000

$'000

DEPARTMENTAL

2012/13 Appropriation Act 1

−

7,161

2013/14 Appropriation Act 1

21,659

24,088

2013/14 Appropriation Act 1 -
Capital Budget (DCB) - - Non Operating

−

7,626

2013/14 Act 2 - Non Operating - Equity Injection

−

1,451

2013/14 Appropriation Act 3

13,633

13,633

2013/14 Appropriation Act 3 -
Capital Budget (DCB) - - Non Operating

811

926

2013/14 Act 4 - Non Operating -
Equity Injection Non Operating - AG

5,469

5,469

2013/14 Appropriation Act 5

1,995

1,995

2014/15 Act 2 - Non Operating -
Equity Injection Non Operating - AG

1

−

2014/15 Appropriation Act 1

23,373

−

2014/15 Appropriation Act 1 -
Capital Budget (DCB) - - Non Operating

4,565

−

Total

71,505

62,349

ADMINISTERED

2012/13 Appropriation Act 1

7,455

7,455

2012/13 Appropriation Act 3

17,822

17,822

2012/13 Appropriation Act 2 - SPP

314

314

2012/13 Act 4 - Non Operating -
Administered Assets and Liabilities

4,592

13,044

2013/14 Appropriation Act 1 Outcome 1

6,654

74,450

2013/14 Appropriation Act 1 Outcome 2

5

1,227

2013/14 Appropriation Act 1 -
Capital Budget (DCB) - - Non Operating

527

2,769

2013/14 Act 2 - Non Operating - Administered Assets and Liabilities

14,529

15,315

2013/14 Appropriation Act 2 - SPP

258

1,097

2013/14 Act 4 - Non Operating -
Administered Assets and Liabilities

581

1,281

2013/14 Act 6 - Non Operating -
Administered Assets and Liabilities

5,043

5,043

2014/15 Appropriation Act 1

40,658

−

2014/15 Appropriation Act 1 -
Capital Budget (DCB) - - Non Operating

866

−

2014/15 Act 2 - Non Operating -
Administered Assets and Liabilities

27,402

−

2014/15 Appropriation Act 2 - SPP

5,712

−

2014/15 Appropriation Act 3

2,811

−

2014/15 Act 4 - Non Operating -
Administered Assets and Liabilities

12,211

−

Total

147,440

139,817

Table D: Special appropriations ('recoverable GST exclusive')

Appropriation Applied

2015

2014

Authority

Type

Purpose

$'000

$'000

High Court Justices (Long Leave Payments) Act 1979

Unlimited

To make provisions for long leave payments for Justices of the High Court.

973

−

Law Officers Act 1964

Unlimited

To make payments of pensions and benefits to former Solicitors General. All transactions under this Act are recognised as Administered items.

414

414

Judges (Long Leave Payments)
Act 1979

Unlimited

To make provisions for long leave payments for Judges.

−

89

Social Security
(Administration) Act 1999

Unlimited

To enable the payment of income support payments. All transactions under this Act are recognised as Administered items.1

112,142

29,085

Financial Management and Accountability Act 1997

Refund

To provide for payments under Section 28 of the FMA Act. All transactions under this Act are recognised as Administered items.

−

27

Public Governance,
Performance and Accountability Act 2013

Refund

To provide for payments under Section 77 of the PGPA Act. All transactions under this Act are recognised as Administered items.

33

−

Total

113,562

29,615

The following entities spend money from the Consolidated Revenue Fund (CRF) on behalf of the Department:

Australian Financial Security Authority;

Department of Finance;

Department of Human Services;
and

Department of Social Services.

Table E: Disclosure by agent in relation to annual and special appropriations ('recoverable GST exclusive')

Australian Public Service Commission Payments in relation to the Remuneration Tribunal Act 1973 s7(13)
Remuneration (including salary) or allowances

National Firearms Program Implementation Act 1996 Purpose:
Provide financial assistance and other expenditure in connection with the implementation of the national firearms program

National Firearms Program Implementation Act 1997 Purpose:
Provide for financial assistance in connection with the implementation of the national firearms program, and for related purposes

National Firearms Program Implementation Act 1998 Purpose:
Provide for financial assistance in connection with the implementation of the national firearms program, and for related purposes

National Handgun Buyback Act 2003 Purpose: Provide financial assistance for qualifying payments made by the States and other expenditure in connection with the implementation of the handgun buyback and related purposes

High Court of Australia Act 1979 Purpose: Salary and Allowances of Judges